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On April 3, 2020, Mike paid his entire $550,000 tax federal liability. Unfortunately, Clerk A, the IRS employee who received Mikes payment, did not properly

On April 3, 2020, Mike paid his entire $550,000 tax federal liability. Unfortunately, Clerk A, the IRS employee who received Mikes payment, did not properly update Mikes account to reflect Mikes payment. On April 8, 2020, a Revenue Officer reviewed a transcript of Mikes account. As a result of Clerk As error, the transcript of Mikes account showed that Mike still had an outstanding federal tax liability of $550,000. On April 17, 2020, the IRS filed a Notice of Federal Tax Lien ("NFTL") against Mike which attached to his interest in the land. Mike received notice of the NFTL on April 20, 2020. You represent Mike. Question: what relief, if any, should Mike request from the Internal Revenue Service?

a. He should request that IRS release the NFTL.

b. He should request that IRS discharge the NFTL.

c. He should request that IRS to withdraw the NFTL.

d. He should request that IRS to subrogate the NFTL. e. None of the above.

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